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operation. The latest response regurgitated many of the same
statements as set forth on the prior response.
On December 13, 1994, the Commissioner issued to petitioner
a 30-day letter, reflecting the Commissioner's determination that
petitioner did not qualify under section 501(c)(3) because it
failed the operational test of section 1.501(c)(3)-1(c), Income
Tax Regs. Approximately 1 month later, Mr. Tully, in his
capacity as petitioner's vice president, notified the
Commissioner that petitioner was appealing that determination,
and approximately 6 months after that, Mr. Tully met with one of
respondent's Appeals officers to discuss petitioner's case.
Shortly after this meeting, petitioner filed with the
Commissioner an amended Form 1023. As amended, petitioner's Form
1023 stated that
the primary purpose of the foundation, as stated in its
oroginal [sic] application for exemption, * * * [was]
amended to read as follows:
"The primary purpose of the foundation will be to
raise funds for financially strap families living
within the immediate area of the foundation's base of
operation with all funds being administered by other
IRS approved 501(c)(3) charitable organizations such as
the Salvation Army, United Way and the Catholic
Church".
* * * the foundation will limit its currect [sic] fund
raising activities to raising funds directly from its
officers, directors and their immediate families,
friends and business associates.
The amended Form 1023 did not list specifics as to petitioner's
operations, including the manner in which petitioner would effect
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